{"identifier":"/us/usc/t26/s1013","title":26,"num":"\u00a7\u202f1013.","heading":"Basis of property included in inventory","text":"\u00a7\u202f1013.\nBasis of property included in inventory\nIf the property should have been included in the last inventory, the basis shall be the last inventory value thereof.","url":"https://projectusc.org/usc/t26/s1013.html","content":[{"t":"sec","id":"/us/usc/t26/s1013","children":[{"t":"num","text":"\u00a7\u202f1013."},{"t":"heading","text":"Basis of property included in inventory"},{"t":"content","text":"\n","children":[{"t":"p","text":"If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}